RIAD4200: Interest on Notes and Debentures Subordinated to Deposits
RIAD4200 is the call report code for interest on notes and debentures subordinated to deposits, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 1,015 banks reported it, totaling $1.23B; the median among the 48 with a nonzero amount was $12.1M. The largest value reported for Q2 2026 (year to date) was $281.0M, by Citibank, N.A.
Definition
Includes interest expense and the amortization of yield adjustments on all subordinated debentures and mandatory convertible securities issued by the reporting thrift or its finance subsidiaries, reported in item 0686. Also includes the amortization of issuance costs, premiums, and discounts and a deduction for interest earned on FSLIC notes related to subordinated debt issued to FSLIC Resolution Fund.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD4200 sits on the call report
| Code | RIAD4200 (prefix RIAD, item 4200) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI, Income Statement |
| Reported on | FFIEC 031, FFIEC 041 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1969 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD4200 |
|---|---|---|
| Citibank, N.A. | Sioux Falls, SD | $281.0M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $104.0M |
| U.S. Bank N.A. | Cincinnati, OH | $79.2M |
| PNC Bank, N.A. | Wilmington, DE | $72.4M |
| Capital One, N.A. | McLean, VA | $68.0M |
| Truist Bank | Charlotte, NC | $66.0M |
| KeyBank N.A. | Cleveland, OH | $56.7M |
| HSBC Bank USA, N.A. | Tysons, VA | $45.7M |
| American Express National Bank | Sandy, UT | $40.0M |
| Manufacturers and Traders Trust Company | Buffalo, NY | $34.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 1,015 | $1.23B |
| March 31, 2026 | 1,026 | $595.2M |
| December 31, 2025 | 1,067 | $2.67B |
| September 30, 2025 | 1,077 | $2.00B |
| June 30, 2025 | 1,095 | $1.40B |
| March 31, 2025 | 1,112 | $747.7M |
| December 31, 2024 | 1,135 | $3.29B |
| September 30, 2024 | 1,139 | $2.51B |
Related
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